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Individuals (Foreigners)


Income from employment 

  1. Retrenchment and retirement benefits
  2. Income received from overseas
  3. Pension

See also: FAQ on tax treatment of employee remuneration (allowances, benefits-in-kind...)


Income from trade, business, profession or vocation 


1.    Income received as a:

2. Income received from overseas

3. Income received in form of Virtual Currencies

4. Income received in the form of government grants are taxable in the Year of Assessment when the payouts are received and will be auto-included in the tax return for self-employed taxpayers:



Income from property or investments 

  1. Dividends
  2. Interest
  3. Rent from property
  4. Gains from sale of property, shares & financial instruments




  1. Annuity (recurring annual payments)
  2. Charge (alimony, maintenance payments…)
  3. Estate/Trust income
  4. National Service Recognition Award (NSRA)
  5. Royalty
  6. Winnings (Toto, 4D...)
  7. Withdrawal from Supplementary Retirement Scheme (SRS)



Last Updated on 2 December 2014

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